Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Exemption from levy of CVD - the goods imported by the appellant were exempt from duty of excise vide Notification No. 4/2006-C.E. as the goods which were imported were nothing but Zirconium Ore - No CVD - AT
Exemption from levy of CVD - the goods imported by the appellant were exempt from duty of excise vide Notification No. 4/2006-C.E. as the goods which were imported were nothing but Zirconium Ore - No CVD - AT
Note: It is a system-generated summary and is for quick reference only.